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キャッシュフローは税金を考慮する


不動産ファンドへの投資に限らず、不動産投資を行う上で色々と重要な指標が存在しますが、
その中でもキャッシュフローは投資する不動産物件の収益性を測るため特に重要となります。



不動産投資に限らず、一般の住居として新築マンションの購入する資金を、自己資金だけで
返済することが出来る人というのは実際のところほとんどいません。



大半は金融機関から長期のローンを組むことなり、返済年数は30年~35年程度が一般的と
されております。そして、今現在RCマンションは法定耐用年数が47年となっておりますので、
法定耐用年数47年に対して30年の返済する場合以下の点に注意する必要があります。



多くの人が、ローン返済を総額での支払い金額で判断してしまい、つい得な買い物をした気分
に浸りがちです。しかし、実際には支払利息、もう一つは元金返済という返済金があります。



上述したうち、支払利息は損金計上できますのでよいのですが、元金返済は、元々元金返済
と損金計上額にはなんら相関関係がありませんので注意しなければなりません。



今年、元金をいくら返済したからといって、その金額が損金となるものではないからです。こう
したことを知らずに自分の都合よく判断してしまうと後々大変なことになります。


ですので、この点には十分注意する必要があります。


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